2011 (3) TMI 1086

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....or the Revenue.   Per: Mrs. Archana Wadhwa:   All the appeals are being disposed off by a common order as they arise out of the same impugned order passed by the authorities below.   2. As per facts on record, M/s The Paper Products Ltd. are engaged in manufacture of Polyethylene Film falling under Chapter Heading 39 of 1st Schedule to Central Excise Tariff Act, 1985. The s....

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....opted at 115% of the cost whereas balance 8% of the clearances were inadvertently under-valued. The above lapse came to the notice by an objection raised by Audit.   4. Appellant immediately deposited the differential duty and due intimation was given to their jurisdictional Central Excise officers. As per the appellant, the duty paid by them stand taken as credit by recipient unit.  ....

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....each in respect of Authorised Signatory. The duty against M/s The Paper Products Ltd. was confirmed to the extent of Rs.8,99,168/- along with imposition of penalty of identical amount. Hence, the present appeal.   7. Learned advocate appearing for the appellants is not disputing the legal proposition that duty in respect of goods cleared to their sister unit was required to be paid at the ....

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....ufacturer and it is available as credit to other unit of the same manufacturer, the entire situati0on is revenue neutral and penalty should not be imposed. He submits that the said decision of the Tribunal stand confirmed by Hon'ble Supreme Court when the appeal filed by Revenue was dismissed as reported in 2010 (255) ELT 877 (SC). He also relies upon Hon'ble High Court of Gujarat decision in the ....